Rubio, Inc., an accrual basis C corporation, reports the following amounts for the tax year. The applicable income tax rate is 30% (combined Federal, state, and global). Book income, including the items below $80,000 Interest income from City of Westerville bonds 10,000 Bribes paid to Federal inspectors 17,000 Liability for anticipated warranty costs (beginning of year) 20,000 Liability for anticipated warranty costs (end of year) 25,000 a. Rubio's income tax expense is $ X, and GAAP income for the year is $ X